Charity registration number 1088019 Company registration number 03883721 (England and Wales) CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ) Hargreaves & Woods CHARTERED ACCOUNTANTS & BUSINESS ADVISERS
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE CONTENTS Page Legal and admini51rative infomiation Trustees, report Independent examinerfs report statement of financlal activities Balance sheet 10 Notes to the financial statements 11-20
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs 8 Virdee Lace Mr T Al-Jorani Ms D S Naidu Mrs K Dickson Mr R Herd Mrcyip Mrs S Moss (Appointed 27 February 2025) Charity number (England and Wales) 1088019 Company number 03883721 Registered office Unity Centre 17 Cuppin Street Chester CH12BN Indapendont examlner James Hargreaves FCA Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial slatements for the year ended 31 March 2025. The financial slalements have been prepared in accordance with the accounting policies set out in note 1 to the financial slalemenls and comply with the charitvs goveming document. the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Objectives and actlvlties Objectives The company exists to eliminate discrimination. particularly ra discrimination and promote equality and good relations between persons of different groups. In setting these objectives, the directors have given due consideration to guidance published by the Charity Commission on public benefit. Activities To achieve Its oblectlves the company provides a wide variety of services to support seNice users. including ESOL provision, immigration advice, language support. capacity building and olher seNices thal help migrant communities, especially refugees and asylum seekers. Public b8n8fit The trustees have pald due regard to guidance issued by the Charity Commission in deciding what aclivi118s Ihe charity should undertake.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance Significanl aGtivili8s and achi6v8ments against obieclivas General The REC is based at the Unity Cenlre in Chester but its area of benefit remains that of 'old Cheshire. which includes Halton and Warrington unitary authority areas. In order lo progress the work, the charity employed a total of 13 members of staff in this year under review - a chief of staff (director), Iwo part time immigration advisers, two part time information officers, a bi-lingual support worker, a part time volunteer co-ordinator, two part time ESOL support workers. a part time health inequalities worker, a part time Gypsy Traveller community engagement worker and two part time Hong Kong BNO project officers. It also engaged the services of a number of self-employed ESOL tutors and a wide range of volunteers to support ils seNices. Immlgratlon advlce The immigration advice service has grown consistently since we registered with the OISC (now the IAA) back in 2019. Karen and Kelda, our immigration advisers have been working lo capacity trying lo manage the huge numbers accessing the service. One of the key issues is the lack of legal aid organisalions in the localily to refer cases lo. This is especially true for asylum seekers and the service has therefore been bridging a gap there, taking on asylum seekers who have no representation and no hope of securing any. In the year under review Karen and Kelda continued lo attend local asylum hubs across the area lo give advice and support as well as managing complex claims like human rights cases. complex family cases and domestic abuse. We had bid for a legal aid conlracl which would have started in September 2024. Although il was successful, there are a number of complex requirements that we realised we could not meet to start up that contract. However, the organisalion remains commilled to securing a conlract in the future, and in this last year we have become part of the Justice Together Initiative run by Asylum Aid. which provides free support, training and menloring for organisalions on this path. In terms of numbers of cases, the seNice consistently has over 100 open cases, dealing with all sorts of different types of applications from applications for ILR to domestic abuse cases. The development of the immigration seNice is a key priorily for the organisalion: we know there is a gap in terms of good quality, free immigration support in the area. 11 cannot be underestimated the importance of being able to support individuals to regularise their immigration status and help them to have a future in the UK. 2024 signalled the roll out of evisas. and to aid this the Home Office released funding for organisations lo support the most vulnerable to create an evisa. We were one of those organisations and we Iherefore were able lo increase the hours of one of our advisers to full time from September 2024. Although this funding has been welcomed, the biggest challenge has been that a lot of the enquiries have been about 'new flow, rather than 'old flow. cases which is what the funding was aimed at. We have found that many people have already gol Iheir evisa but he gol wrong information on it and need further help and assistan which we have given, despile this not falling within the funding. Therefore. there has been an increase in our general enquiries because of the introduction of evisas. The Unily Centre CHAWREC continued to manage the Unity Centre as a focal point for BME communities. This involves the day to day running of the Centre as well as ensuring legal compliance and maintenance of the building.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ESOL With the increasing demand for ESOL over Ihe lasl few years, we made significant investment in our staffing in order lo meet this need. Lasl year saw us complete the intemal ESOL team with the addition Kelsie Shute as Outreach Manager starting in Seplember 2024. Last year also saw us take on a new contract with Cheslire East council so that we were able to offer ESOL right across the Cheshire area. This last year we offered the most classes that we ever had, not only in the Unity Cenlre, but also in Ellesmere Port, Winsford, Northwich, Crewe and Macdesfield. We are lucky that we have a strong team of staff. lutors and volunteers lo support our classes. We have retained specialist support workers -our Arabic support worker. Dina still provides help in lower level classes when needed and we also have retained lryna as a Ukrainian Support Worker. Having speakers of key languages within the organisation is vital for learners. Community Café The Community Café has remained closed this year to Ihe public, although it is used internally for a variety of events and services including Ihe Craft and Chat group, the asylum hub and as a break lime area for our many ESOL classes. One of the ¢ontinuing problems Is water leaking into the café and kitchen area, due lo prob16ms with the roof and gutlering. This is something we are continuing lo work on with Cheshire Wesl & Chester Council to resolve. It remains our intention lo gel the café open again to the public as a welcoming. multicultural space. Work with Asylum Seekers Our weekly asylum hub has continued lo be a lifeline for many asylum seekers and new refugees. Despile having no specific funding to continue the weekly hub we have managed to maintain it through small grants and donalions because we know how needed il is. On the day we try to ensure as many services as possible are available, including our immigration team, health worker and bilingual support workers. Asylum seekers are able to access a cooked meal, refreshments, donations such as hygiene products and a free ESOL class. We also sometimes gel funding for activities and days out, so this last year we had an Eid celebration and also was able to take a group lo the Arabic Arts Festival in the summer. We know the positive impact of the hub on asylum seekers mental health and so we have campaigned nsISten11Y for funding lo support this through local commissioners and we remain on the Mental Health Alliance where we promote the needs of this group on a regular basis. We managed to secure some funding lo run some menlal health support courses for asylum seekers. through CWAC. This has led to us starting art for wellbeing classes for asylum seekers and more recently for Ukrainian women, who we also identified were struggling with their mental health
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Policy and Partnerships Partnerships have always played a key role in the organisation,. being conscious of the limited resources we have working with others enables us to gain a wider reach. Given that the Direclor is now the only member of staff with this remit, we have to choose our involvement carefully to give maximum value. We no longer receive funding for involvement in any partnerships, so they musl contribute lo our wider aims and objectives. Although the pandemic seems a long time ago, its impact has been lasting with changes to the way we work becoming permanent. Staff now all work on a hybrid basis and this remains Irue of those that we work with. Most of our meetings with partners remain a combination of online and in person - usually every other meeting, although some have stayed solely online. Online does have ils advantages as il works out much cheaper less travel expenses and less time travelling, but it does compromise building relationships. During 2024125 we have been involved in- Cheshlre Gypsy Traveller Strateg1¢ Partnershlp - this looks at issues around Gypsies and Travellers. We, along with other partners gel updates on issues around Gypsies and Travellers such as planning applications, unauthorised encampments etc and make representations to ensure fair Irealmenl Halton MAF for Asylum Seekers and Refugees- this group looks at the refugee programmes and asylum seekers coming inlo Hallon area. We continue to play an active role, sharing information and advice around our experiences with refugee communities. Cheshlre West Strategic Group on Asylum Seekers and Refugees - this group looks at issues affecting the asylum seeker and refugee communities in Cheshire Wesl and enables us to work together to tackle any problemsl issues. Cheshire West 4 Sanctuary- a group that brings together those working with sanctuary seekers across West Cheshire. Prevent Cheshlro West - this is a group that keeps abreast of counter terrorism Inllialives and discusses any concerns about individuals at risk of radicalisation. Cheshlre West Mental Health Alllance- this group brings together voluntary sector organisalions around mental health issues, working together to improve the MH system and offer a better deal for service users. NW Asylum Seeker Contract Meeting - this is a group that brings together voluntary sector reps across the NW, with the Home Office, Serco and RSMP to discuss issues around asylum in the region. The Director is also on the Trustee Board at Cheshire West Voluntary Adion. Communlty Development Our community development work is now primarily delivered through our work at the Unity Centre. We no longer have staff to undertake specific work with groups, although we do try to assist Ihem as much as possible., for example providing support with key events like Diwali. AII BME community organisations can utilise the Centre's rooms al a reduced rate (or freel, they can have a p05t box, their own copier code (again at subsidised rates) and we assist with social media, publicity and administration as far as possible. We also conlinue to facililale the BME Consultation Panel which gives communily members an opportunity lo have a say in policy and practice. Unfortunately, the panel is less used Ihan in previous years, primarily we think because of the reductions in budgets around consultation. However we continue to maintain the panel and each year we run at least one ¢onsullalion.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Publlc awareness and campaigns We try to raise awareness of both our organisation and of key issues around ra equality through as many avenues as we can. All of our staff have promotional materials, which they use at community events lo raise awareness of their work. We undertake ad hoc training for organisations around race equalily and more recently around refugee and asylum seekers as this has become a very topical subject with the increase in numbers in our area and the lack of knowledge of many agencies. Like many other charities we lack specific funds or resources for this area of work and so we do what we can with what we have, but are aware that we could certainly do better. We use our website, and also our facebook and Iwilter pages to besl advantage, as well as increasingly whats app to access groups of people such as our learners and gel messages out quickly. Transformlng Community Engagement wlth BAME Communilies This health related project started in November 2021. because of issues with staffing we were allcwed an exlension until May 2024 which is when it ended. The project was all about tackling health inequalities in Cheshire East and was funded by NHS Charitiès Together. 11 was a partnership between ourselves, Irish Community Care and Pathways looking al how we can tackle heallh inequalities for BAME communities targeting those most in need. The key elements of the worf( were: Mapping of BME communities in Cheshire East Support for BME individuals Support for NHSIVoluntary Seclor The project only had a couple of months left at Ihe beginning of this reporting period, bul we still had Amy, our Gypsy Traveller Communily Engagement Officer who was doing some fantastic work with the communities. She wrote up a full report on the needs of Gypsies and Travellers health at Ihe end of the project and organised an event bringing together various agencies lo talk about the findings lo leave a legacy. Brldglng the Gap This project has been successfully extended for 2 years until the end of December 2025. This funding has allowed us to Continue to employ a part lime health worker to address health inequalities. This post works with BAME communities, helping people to access appropriate healthcare and raising awareness of diseases and health problems that affect BAME communities primarily. Hong Kong BNIOI Project We secured funding from RSMP lo conlinue our project supporting Hong Kongers in the sub region, albeit with a slighly different focus lo enable local communities to develop networks. Our project workers Lionel and Lydia continued lo do significant amounts of work lo support Hong Kongers in the area, running Conversational English groups in Warrington and Crewe areas, organising events on issues pertinent to Hong Kongers such as employability, education, health and immigration, providing opportunities for socialising as well as one to one support. They also have been organising large scale events for festivals such as Chinese New Year and the mid- Autumn festival. Volunteering for Unity This year we secured funding from the UK Shared Prosperity Fund through Cheshire Wesl council for a volunteering projecl - the idea behind it being that it would develop the capacily of the organisation to respond lo the increasing demands on ils services. We employed a part time volunteer cordInatOr who has developed new policies and procedures for volunteers, ensured they are adequalely trained and supported and increased the numbers of volunteers being utilised by the organisalion. This has become a fijndamental part of our work as it has enabled us to ulilise volunteers effectively and developed our capacily significantly.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnancial review With the number of projects and the expansion of the ESOL work, Ihe financial situation is good. However, we are very reliant on unstable funding at the moment and we need to work towards mulliyear agreements for core costs. The immigration service is currently unfunded, so we need to find some larger funds to sustain this before we can move lowards a legal aid contract. We also have a number of projects coming to an end next year so we will need lo secure further funding to continue those. Reserrfes policy Our policy is to have charitable reserves at the level of 25% of unrestricted income and these are currently comfortably in excess of this policy. Plans for future pèrlods We plan to continue lo deliver our existing services, as well as seeking additional funding, particularly in order to support our work around immigration and refugeeslasylum seekers. The building is also in need of some investment, so we will need to seek further funding for this. structure, governance and management The company is limited by guarantee, and registered as a charity. It is adminlslered by the trustees, who are also directors of the company. The Iruslees, who are also the directors for the purpose of company law, and who Seed during the year and up to the dale of signature of the financial statements were.. Mrs B Virdee Lace Mr T Al-Jorani Ms D S Naidu Mrs K Dickson Mr R Herd Ms S Burhani Mrcyip Mr H Aljanob Mrs S Moss (Resigned 27 Febnjary 2025) (Resigned 22 Odober 2024) (Appointed 27 February 2025) Recruitment and appointment of trustees Truslees are nominated from Ihe general membership of the organisation and then sland for election at the AGM each year, following the process set out in the Rule Book. However, where there are vacancies.Ihrough the year, the Board will appoint into Ihose vacancies taking account of the skills set needed for Ihe organisalion al Ihat point. Anyone filling a casual vacancy is Ihen required to sland at the next AGM followin9 their appointmènt. The Trustees, report was approved by the Board of Trustees. Mr T Al-Jorani Trusteo Date: .
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE I report lo the Iruslees on my examination of the financial statements of Cheshire Halton + Warringlon Race and Equality Centre (the charity) for the year ended 31 March 2025. Responsibilities and basls of report As the trustees of the charity {and also ils directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity's financial slalements carried out under section 145 of the Charilies Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5>{b) of the Charities Act 2011. Independent exarnlnerfs statement Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention In connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006. the financial statements do not a¢¢ord with those records; or Ihe financial slalements do nol comply wilh the accounting requirements of section 396 of the Companies Act 2006 other than any requirement Ihal the financial statements give a true and fair view, which is not a maller considered as part of an independent examinalion,. or the financial slalements have nol been prepared in accordance with the methods and principles of the Slalemenl of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial slalements in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no COnrnS and have come a¢ross no olher matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financAal statements to be reached. James Hargreaves FCA Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restricted funds funds 2025 2025 Total Unrestricted Restrlcted funds funds 2024 2024 Totsl 2025 2024 Notes Income from: Donations and legacies Chaiitable activities Other Irading aclivilies Investments 5,236 41,374 446.740 1,493 4.197 9,433 41,374 611,763 1.493 42,348 32,076 344.328 2,218 55.947 98,295 32,076 442,431 2,218 165,023 98.103 Totsl Income 494,843 169,220 664.063 420,970 154,050 575,020 Expéndlture on: Charitable activities 531,410 185,817 717.227 384,829 205,708 590,537 Totsl èxpenditure 531,410 185,817 717,227 384,829 205,708 590,537 Net expendlture <36.567) (16,597) (53,164) 36,141 (51,658) (15,517) Transfers between funds 9.708 {9.708) Nat movement In fund8 (36.567) (16.597) (53.164) 45.849 (61,366) <15,517) Reconciliation of funds: Fund balances al 1 April 2024 178,337 65.476 243,813 132,488 126,842 259,330 Fund balances at 31 March 2025 141,770 48,879 1.649 178,337 65,476 243,813 The stalemenl of financial activities Includes all gains and losses recognised in the year. All income and expenditure derive from Continuing aclivilies.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Current assets Debtors Cash at bank and in hand 13 151,684 87,542 41,637 240.241 239,226 281,878 Creditors: amounts falling due wlthln one year 14 (48.57n {38,065) Net current assets 190,649 243,813 The funds of the charity Reslricled income funds Unreslricled funds 15 16 48,879 141,770 65,476 178,337 190,649 243,813 The company is entitled lo the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requiremenls of the Companies Act 2006 with respect to accounting records and the preparation of financial slalemenls. The members have not required Ihe company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the truslees on . Mr T Al-Jorani Trustee Company giStratIon number 03883721 (England and Wales) 10-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Cheshire Hallon + Warrington Race and Equality Centre is a public benefit entity and a private company limited by guarantee incorporated in England and Wales. The registered office is Unily Centre, 17 Cuppin Street, Chester, CH12BN. 1.1 Accounting conventlon The financial slalements have been prepared in accordance with the charitys governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in thè UK and Republic of Ireland" and Ihe Charities SORP "Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for Charities not lo prepare a statanent of cash flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearesl £. Th8 financial slalements have been prepared under the hislori¢al cost convention. The principal accounting policies adopted are sel out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charily has adequate resources to Continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of a¢¢ounling in preparing the financial statements. 1.3 Charltable funds Unreslricled funds are available for use at the dIsellOn of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes lo the financial statemenls. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to il after any performan Condilions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on reipt. Other donations are recognised once Ihe charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations reiVed under Gift Aid or deeds of covenant is recognised at the lime of Ihe donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dislribulion, the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a Contingent asset. 11
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.5 Expenditure Expenditure is recognised onoe there is a legal or constructive obligation to transfer economic benefit lo a third party, il is probable that a transfer of economic benefits will be required in setllement, and the amount of the obligation Can be measured reliably. Expenditure is classified by aclivily. The ¢osts of each activtty are made up of the tolal of dIrt costs and shared costs, including support costs involved in undertaking each activity. Direct costs allribulable to a single activity are allocated direclly lo that aclivily. Shared costs which conlribute lo more than one activity and support costs which are not atlributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at ¢ost or valuation, net of depreciation and any impairment losses. Depreciation Is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bas8S: Plant and equipment Fixtures and fillings 25OA reducing balance 25°h reducing balance The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds and the carrying value of the asset, and is re¢ognised in the statement of financial aclivilies, 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposils held at call with banks, other short-term liquid inveslmenls with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in Current liabilities. 1.8 Flnanclal Instruments The charity has elected lo apply the provisions of Section 11 '8asic Financial InstrLtments' and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of its financial inslrumenls. Financial instruments are recognised in the charills balance sheel when Ihe charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts pSented in the financial slalements, when there is a legally enforceable right to set off the recognised amounts and there is an intenlion to setlle on a net basis or lo realise the asset and setlle the liability simultaneously. Basic financial assets Basic financial assets, which indude debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement conslilutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 12-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) Basic financial liabllities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction pri unless the arrangement constitutes a financing transaction. where the debt instrument is measured al the present value of the future paymenls discounted al a market rale of interest. Financial liabilities dassified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cosl, using the effective interest rate method. Trade creditors are obligations lo pay for goods or services thal have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-¢urrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of flnanclal Ilabiiifies Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Crltical accounting estlmates and ludgements In the application of the Charity's acLounling policies. the trustees are required to make judgements, eslimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basls. Revisions to accounting estimates are recognised in the period in which the estimate is revised where Ihe revision affects only Ihal period, or in the period of the revision and future periods where Ihe revision affects both current and fulure periods. Income from donations and legacles Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants 5,236 1,221 2.976 6,457 2.976 19.357 22.991 50 55,897 19,407 78,888 5,236 4,197 9,433 42.348 55,947 98,295 Donatlons and gifts General Asylum Drop in 5.236 1,221 6,457 2,311 17.046 50 2,361 17,046 5,236 1.221 6,457 19,357 50 19,407 13-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and legacies {Continued) Unrestricted Restrlcted funds funds 2025 2025 Total Unrestricted Restrlcted funds funds 2024 2024 Total 2025 2024 Grants General fund Hong Kong BNO project Afghan support 2,976 2.976 4,800 4,800 55,897 18,191 55.897 18,191 2,976 2,978 22,991 55,897 78,888 Income from charltable activitles Unrestrlcted Unrestrlcted funds funds 2025 2024 Charltable actlvSties General fund 41,374 32,076 Income from othertradlng actlvlties Unrestricted Restricted funds funds 2025 2025 Total Unrestrlcted Restricted funds funds 2024 2024 Total 2025 2024 General fund Unity Centre Conlracls 17.462 22,347 406,931 17,462 22,347 571.954 12.000 15.117 317,211 12,000 15,117 415,314 165,023 98.103 Other trading activities 446,740 165.023 611.763 344.328 98,103 442,431 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Inlerest receivable 1,493 2,218 14-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable activities Unrestrlctod UnrestriGted funds funds 2025 2024 Direct costs Staff costs Awards & grants Rent Rates & water Repairs & maintenance Insurance Other motor & travel costs Legal & professional fees Telephone Other office costs Computer costs Publicity Books & subscriptions Other costs 281.543 3,000 30,206 22,865 11,373 733 7,866 246,565 4,313 62,537 270,353 28,645 14,683 10,483 1,848 12,787 148,691 3,946 51,449 li 8,990 3,042 3,602 25,403 7,824 270 1,513 33,599 712,038 586,091 Share of 8UPPOrt and governance costs (see note 8) Governance 5,189 4,446 717,227 590,537 Analy818 by fund Unrestricted funds Restricted funds 531,410 185,817 384,829 205,708 717,227 590,537 Support costs allocated to acllvltles 2025 2024 Governance cosls 5,189 4,446 Analysed between: Unrestricted funds 5.189 4,446 15-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activities {Contlnued) 2025 2024 Governance costs comprise: Accountancy Independenl examination fee5 1,207 3,982 1,146 3,300 5,189 4,446 Net movement In funds 2025 2024 The nel movement in funds is stated after chargingl(crediling): Fees payable for the Independent examination of the charity's financial slalemenls 3,982 3,300 10 Trustees None of the ttuslees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 11 Employees The average monthly number of employees during the yearwas: 2025 Number 2024 Number Admin Supporting charitable aclivilies 12 Total 14 10 Employment costs 2025 2024 Wages and salaries 281,543 270,353 There were no employees whose annual remuneration was more than £60.000. 12 Taxation The charity is exempt from taxation on rts activities because all tts income is applied for charitable purposes. 16-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 70,714 2,810 78,160 19,102 22,535 151,684 41,637 14 Creditors: amounts falllng due wlthln one year 2025 2024 Other laxalion and sooal security Trade creditors Accruals and deferred income 5,133 32,143 11,301 2,321 28,286 7,458 48,577 38,065 17-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2024 Incoming Resources resources expended Transfers At 31 March 2025 Big Lottery Refugee Week Evemt Bridging the gap CWAC E&D Grant CWP Asylum Project Hong Kong BNO Project Household Support fund Transforming BAME Communities Dare5bury contract Learner support Ukrainian Hardship fund Hong Kong BNO Bridging Money RSMP HK Events Arabic Arts Festival Community MH Recovery Courses Eid Event Home Office Evisa John Moores Foundalion UKSPF (3) (3) 1,800 25.212 {1,800) (15.635) (1,210) 1,665 (296) 22,248 1.727 8,367 1,665 {2961 19,222 1,727 35,514 (38,540) 35,949 5,461 4,777 1.101 (34,660) (16,740) {4,354) (500) 1,289 9,571 5,951 601 20,850 5,528 (5.843) (100) 5,326 (7,270) {7,7871 (100) 2.440 (2,440) 18,000 2,350 8,902 10,000 33,298 (2,704) (2,350) (17.399) {10.000) (31.425) 15,296 (8,497) 1,873 65.476 169,220 (185,817) 48,879 18-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Restricted funds {Continuedl Previous year: At 1 April 2023 Incoming Resources resources expended Transfers At 31 March 2024 Big Lottery Gypsy Traveller Research Bridging the gap CWAC E&D Grant CWP Asylum Project Hong Kong BNO Project Household Support fund Transforming BAME Communilies Daresbury contract Learner support Ukrainian Hardship fund Hong Kong BNO Bridging Money RSMP HK Events {3) 9,708 252 1,665 (296) 20,285 1,727 (3) (9,708) 14.965 (18,427) <1,210) 1,665 {296) 22,248 1,727 14.317 45,189 (14,317) (43,226) 80,505 5.566 5,716 1,717 30,009 21,360 14,586 {74,565) (21,465) (15,525) (616) 35,949 5,461 4,777 1,101 6,224 7.400 (12,067) (7,500) (5,843) (100) 126,842 154,050 (205,708) (9,708) 65,476 16 Unrestricted funds The unreslricled funds oflhe charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 General fund Co-op fund 173.554 4.783 494,843 {531.410) 136,987 4,783 178,337 494.843 (531,410) 141,770 Prevlous year: At l Aprll 2023 Incomlng resources Resources expended Transfers At 31 March 2024 General fund Co-op fund 127.705 4.783 420.970 (384.829) 9,708 173,554 4,783 132,488 420.970 (384,829) 9,708 178,337 19-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Analysis of net assets between funds Unrestricted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025: Current asselsl(liabililies) 141,770 48,879 190,649 141.770 48,879 190,649 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Current asselsl(liabililies) 178,337 65,476 243,813 178,337 65,476 243,813 18 Relaled party transactions There were no disclosable related party Iransactions during the year (2024 - none). 19 Llmlted by guaranteè Cheshire Halton & Warringion Race & Equality Centre is a company limited by guarantee and accordingly does not have a share capital. Every member oflhe company undertakes lo contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after She ceases to be a member. -20-